LANCASTER v. COMMISSIONER

Docket Nos. 93976, 94512.

23 T.C.M. 631 (1964)

T.C. Memo. 1964-108

James D. Lancaster and Marian W. Lancaster v. Commissioner. Harry C. Garner and Susan G. Garner v. Commissioner.

United States Tax Court.

Filed April 24, 1964.


Attorney(s) appearing for the Case

James D. Lancaster, 216 Claremont Dr., Gadsen, Ala., for the petitioners. Robert G. Faircloth, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated proceedings respondent determined a deficiency in the income tax of petitioners James D. and Marian W. Lancaster for the year 1958 in the amount of $148.40, and in the income tax of petitioners Harry C. and Susan G. Garner for the years 1958 and 1959 in the amounts of $214.08 and $218.88, respectively.

The only issue is whether certain payments received by petitioners in...

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